Robert E. Sessler Natalie R. Sessler, in Their Capacity as Trustees of the Sessler Trust, Dated July 18, 1985, a Revocable Trust v. United States of America, Robert E. Sessler Natalie R. Sessler v. United States

7 F.3d 1449

72 A.F.T.R.2d 93-6548, 93-2 USTC P 50,599

Robert E. SESSLER; Natalie R. Sessler, in their capacity as

Trustees of the Sessler Trust, Dated July 18,

1985, a Revocable Trust, Plaintiffs-Appellees,

v.

UNITED STATES of America, Defendant-Appellant.

Robert E. SESSLER; Natalie R. Sessler, Plaintiffs-Appellants,

v.

UNITED STATES of America, Defendant-Appellee.

Nos. 92-55031, 92-55042.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted June 9, 1993.

Decided Oct. 28, 1993.

Arnold S. Rosenberg, Bancroft & McAlister, San Francisco, CA, for plaintiffs-appellees.

Janet A. Bradley, Gary R.…